Published on 29 Oct 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- what interests are eligible for roll-over
- the conditions that must be met
- partial rollover and choice
- the impact on pre-CGT original interests and non-resident interest holders
- the significant stakeholder rules.
Andrew is a senior tax partner at Hall & Wilcox Lawyers. He has over 25 years' experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the Australian Taxation Office.
- Current at
01 May 2017